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Income Tax - Highlights / Catch Notes

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TPA - international transaction of ‘Purchase of finished goods’- ...


Resale Price Method Approved for Arm's Length Pricing in International Goods Transactions Due to Direct Reselling Involvement.

August 25, 2017

Case Laws     Income Tax     AT

TPA - international transaction of ‘Purchase of finished goods’- Whether RPM is the most appropriate method? - - As the assessee in the instant case is directly engaged in reselling the goods the RPM is the most appropriate method in the given circumstances.

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